IE
FINANCE (No. 2) ACT, 1939
Statutory Text (3 Articles)
FIRST SCHEDULE. SUGAR, MOLASSES, GLUCOSE, SACCHARIN—RATES OF DUTIES, DRAWBACKS AND ALLOWANCES.
SUGAR, MOLASSES, GLUCOSE, SACCHARIN—RATES OF DUTIES, DRAWBACKS AND ALLOWANCES.
PART I.—DUTIES.
Goods
Goods
Customs Duties
Customs Duties
Excise Duties
Excise Duties
Sugar and Molasses made wholly from Beet grown in Éire
Sugar and Molasses made wholly from Beet grown in Éire
All Other Goods
All Other Goods
s.
s.
d.
d.
s.
s.
d.
d.
s.
s.
d.
d.
Sugar which, when tested by the polariscope, indicates a polarisation exceeding ninety-eight degrees
Sugar which, when tested by the polariscope, indicates a polarisation exceeding ninety-eight degrees
the cwt.
the cwt.
23
23
4
4
8
8
2
2
23
23
4
4
Sugar of a polarisation not exceeding seventy-six degrees
Sugar of a polarisation not exceeding seventy-six degrees
”
”
11
11
2
2
3
3
11
11
11
11
2
2
Sugar of a polarisation:—
Sugar of a polarisation:—
Exceeding—
Exceeding—
76 and not exceeding 77 degrees
76 and not exceeding 77 degrees
”
”
11
11
68
68
4
4
06
06
11
11
68
68
77
77
”
”
”
”
78
78
”
”
”
”
11
11
113
113
4
4
21
21
11
11
113
113
78
78
”
”
”
”
79
79
”
”
”
”
12
12
38
38
4
4
37
37
12
12
38
38
79
79
”
”
”
”
80
80
”
”
”
”
12
12
83
83
4
4
53
53
12
12
83
83
80
80
”
”
”
”
81
81
”
”
”
”
13
13
08
08
4
4
68
68
13
13
08
08
81
81
”
”
”
”
82
82
”
”
”
”
13
13
52
52
4
4
84
84
13
13
52
52
82
82
”
”
”
”
83
83
”
”
”
”
13
13
97
97
4
4
100
100
13
13
97
97
83
83
”
”
”
”
84
84
”
”
”
”
14
14
28
28
4
4
117
117
14
14
28
28
84
84
”
”
”
”
85
85
”
”
”
”
14
14
78
78
5
5
15
15
14
14
78
78
85
85
”
”
”
”
86
86
”
”
”
”
15
15
08
08
5
5
33
33
15
15
08
08
86
86
”
”
”
”
87
87
”
”
”
”
15
15
59
59
5
5
50
50
15
15
59
59
87
87
”
”
”
”
88
88
”
”
”
”
15
15
115
115
5
5
70
70
15
15
115
115
88
88
”
”
”
”
89
89
”
”
”
”
16
16
51
51
5
5
89
89
16
16
51
51
89
89
”
”
”
”
90
90
”
”
”
”
16
16
118
118
5
5
113
113
16
16
118
118
90
90
”
”
”
”
91
91
”
”
”
”
17
17
65
65
6
6
16
16
17
17
65
65
91
91
”
”
”
”
92
92
”
”
”
”
18
18
12
12
6
6
40
40
18
18
12
12
92
92
”
”
”
”
93
93
”
”
”
”
18
18
80
80
6
6
64
64
18
18
80
80
93
93
”
”
”
”
94
94
”
”
”
”
19
19
27
27
6
6
87
87
19
19
27
27
94
94
”
”
”
”
95
95
”
”
”
”
19
19
94
94
6
6
111
111
19
19
94
94
95
95
”
”
”
”
96
96
”
”
”
”
20
20
41
41
7
7
14
14
20
20
41
41
96
96
”
”
”
”
97
97
”
”
”
”
20
20
108
108
7
7
38
38
20
20
108
108
97
97
”
”
”
”
98
98
”
”
”
”
21
21
56
56
7
7
61
61
21
21
56
56
Molasses (except when cleared for use by a licensed distiller in the manufacture of spirits) and invert sugar, and all other sugar and extracts from sugar which cannot be completely tested by the polariscope, and on which duty is not specially charged by reference to the other provisions of this Part of this Schedule:—
Molasses (except when cleared for use by a licensed distiller in the manufacture of spirits) and invert sugar, and all other sugar and extracts from sugar which cannot be completely tested by the polariscope, and on which duty is not specially charged by reference to the other provisions of this Part of this Schedule:—
If containing 70 per cent. or more of sweetening matter
If containing 70 per cent. or more of sweetening matter
the cwt.
the cwt.
15
15
5
5
5
5
5
5
15
15
5
5
If containing less than 70 per cent. and more than 50 per cent. of sweetening matter
If containing less than 70 per cent. and more than 50 per cent. of sweetening matter
”
”
11
11
2
2
3
3
11
11
11
11
2
2
If containing not more than 50 per cent. of sweetening matter
If containing not more than 50 per cent. of sweetening matter
”
”
5
5
7
7
2
2
0
0
5
5
7
7
The amount of sweetening matter to be taken to be the total amount of sugar contained in the article as determined by analysis in manner directed by the Revenue Commissioners
The amount of sweetening matter to be taken to be the total amount of sugar contained in the article as determined by analysis in manner directed by the Revenue Commissioners
Glucose:—
Glucose:—
Solid
Solid
the cwt.
the cwt.
15
15
5
5
—
—
15
15
5
5
Liquid
Liquid
”
”
11
11
2
2
—
—
11
11
2
2
Saccharin (including substances of a like nature or use)
Saccharin (including substances of a like nature or use)
the oz.
the oz.
7
7
0
0
—
—
7
7
0
0
PART II.—DRAWBACKS AND ALLOWANCES.
A.—CUSTOMS.
Nature of Drawback or Allowance
Nature of Drawback or Allowance
Amount or Rate of Drawback or Allowance
Amount or Rate of Drawback or Allowance
(1) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of duty-paid sugar or molasses (including sugar or molasses produced from duty-paid sugar or molasses) which has passed a refinery in Éire.
(1) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of duty-paid sugar or molasses (including sugar or molasses produced from duty-paid sugar or molasses) which has passed a refinery in Éire.
In the case of molasses produced in bond, an amount equal to the duty paid, and, in any other case, an amount equal to the duty which would be chargeable on the importation of the like article.
In the case of molasses produced in bond, an amount equal to the duty paid, and, in any other case, an amount equal to the duty which would be chargeable on the importation of the like article.
(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar or glucose has been used.
(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar or glucose has been used.
An amount equal to the duty paid in respect of the sugar or glucose.
An amount equal to the duty paid in respect of the sugar or glucose.
(3) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of goods (other than beer) in the manufacture or preparation of which in Eire any duty-paid sugar, molasses, glucose or saccharin has been used.
(3) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of goods (other than beer) in the manufacture or preparation of which in Eire any duty-paid sugar, molasses, glucose or saccharin has been used.
An amount equal to the duty chargeable in respect of that quantity of the sugar, molasses glucose or saccharin which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods, or, in the case of residual products, to be contained in the goods.
An amount equal to the duty chargeable in respect of that quantity of the sugar, molasses glucose or saccharin which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods, or, in the case of residual products, to be contained in the goods.
(4) Drawback to be allowed to a refiner on molasses produced in Eire from sugar on which the import duty has been paid at the current rate and delivered to a licensed distiller for use in the manufacture of spirits the cwt.
(4) Drawback to be allowed to a refiner on molasses produced in Eire from sugar on which the import duty has been paid at the current rate and delivered to a licensed distiller for use in the manufacture of spirits the cwt.
the cwt.
the cwt.
s. 5
s.
5
d. 7
d.
7
(5) Allowance to a refiner on molasses, used solely for the purpose of food for stock, produced in Eire from sugar on which the import duty has been paid at the current rate
(5) Allowance to a refiner on molasses, used solely for the purpose of food for stock, produced in Eire from sugar on which the import duty has been paid at the current rate
the cwt.
the cwt.
s. 5
s.
5
d. 7
d.
7
B.—EXCISE.—SUGAR AND MOLASSES MADE WHOLLY FROM BEET GROWN IN ÉIRE
Natur e of Drawback or Allowance
Natur e of Drawback or Allowance
Amount or Rate of Drawback or Allowance
Amount or Rate of Drawback or Allowance
(1) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of duty-paid sugar or molasses.
(1) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of duty-paid sugar or molasses.
An amount equal to the duty paid.
An amount equal to the duty paid.
(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar has been used.
(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar has been used.
An amount equal to the duty paid in respect of the sugar.
An amount equal to the duty paid in respect of the sugar.
(3) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of goods (other than beer) in the manufacture or preparation of which in Eire any duty-paid sugar or molasses has been used.
(3) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of goods (other than beer) in the manufacture or preparation of which in Eire any duty-paid sugar or molasses has been used.
An amount equal to the duty paid in respect of that quantity of the sugar or molasses which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods.
An amount equal to the duty paid in respect of that quantity of the sugar or molasses which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods.
(4) Drawback to be allowed to a refiner on molasses produced in Eire from sugar on which the Excise duty has been paid and delivered to a licensed distiller for use in the manufacture of spirits
(4) Drawback to be allowed to a refiner on molasses produced in Eire from sugar on which the Excise duty has been paid and delivered to a licensed distiller for use in the manufacture of spirits
the cwt.
the cwt.
s. 2
s.
2
d. 0
d.
0
(5) Allowance to a refiner on molasses, used solely for the purpose of food for stock, produced in Eire from sugar on which the Excise duty has been paid
(5) Allowance to a refiner on molasses, used solely for the purpose of food for stock, produced in Eire from sugar on which the Excise duty has been paid
the cwt.
the cwt.
s. 2
s.
2
d. 0
d.
0
C.—EXCISE.—ALL OTHER GOODS.
Nature of Drawback or Allowance
Nature of Drawback or Allowance
Amount or Rate of Drawback or Allowance
Amount or Rate of Drawback or Allowance
(1) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of duty-paid sugar, molasses, glucose or saccharin.
(1) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of duty-paid sugar, molasses, glucose or saccharin.
An amount equal to the duty paid.
An amount equal to the duty paid.
(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar or glucose has been used.
(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar or glucose has been used.
An amount equal to the duty paid.
An amount equal to the duty paid.
(3) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of goods (other than beer) in the manufacture or preparation of which in Éire any duty-paid sugar, molasses, glucose or saccharin has been used.
(3) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of goods (other than beer) in the manufacture or preparation of which in Éire any duty-paid sugar, molasses, glucose or saccharin has been used.
An amount equal to the duty paid in respect of that quantity of sugar, molasses, glucose or saccharin which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods.
An amount equal to the duty paid in respect of that quantity of sugar, molasses, glucose or saccharin which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods.
(4) Drawback to be allowed to a refiner on molasses produced in Eire from sugar on which the Excise duty has been paid at the current rate and delivered to a licensed distiller for use in the manufacture of spirits the cwt.
(4) Drawback to be allowed to a refiner on molasses produced in Eire from sugar on which the Excise duty has been paid at the current rate and delivered to a licensed distiller for use in the manufacture of spirits the cwt.
the cwt.
the cwt.
s. 5
s.
5
d. 7
d.
7
(5) Drawback on the deposit of duty-paid glucose in a warehouse approved by the Revenue Commissioners under Section 2 of the Manufactured Tobacco Act, 1863, for the manufacture of cavendish and negrohead tobacco.
(5) Drawback on the deposit of duty-paid glucose in a warehouse approved by the Revenue Commissioners under Section 2 of the Manufactured Tobacco Act, 1863, for the manufacture of cavendish and negrohead tobacco.
An amount equal to the drawback which would have been payable on the export of the glucose.
An amount equal to the drawback which would have been payable on the export of the glucose.
(6) Allowance to a refiner on molasses, used solely for the purpose of food for stock, produced in Eire from sugar on which the Excise duty has been paid at the current rate the cwt
(6) Allowance to a refiner on molasses, used solely for the purpose of food for stock, produced in Eire from sugar on which the Excise duty has been paid at the current rate the cwt
the cwt.
the cwt.
s. 5
s.
5
d. 7
d.
7
SECOND SCHEDULE. DUTIES ON TOBACCO.
DUTIES ON TOBACCO.
CUSTOMS.
PART I.
Unmanufactured:—
Unmanufactured:—
If Stripped or Stemmed:—
If Stripped or Stemmed:—
s.
s.
d.
d.
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof
the lb.
the lb.
13
13
4
4
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof
”
”
14
14
10
10
If Unstripped or Unstemmed:—
If Unstripped or Unstemmed:—
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof
”
”
13
13
4
4
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof
”
”
14
14
10
10
Full
Full
preferential
preferential
Manufactured, viz.:—
Manufactured, viz.:—
s.
s.
d.
d.
s.
s.
d.
d.
Cigars
Cigars
the lb.
the lb.
25
25
5
5
21
21
2
2
Cigarettes
Cigarettes
”
”
20
20
6
6
17
17
1
1
Cavendish or Negrohead
Cavendish or Negrohead
”
”
19
19
6
6
16
16
3
3
Cavendish or Negrohead Manufactured in Bond
Cavendish or Negrohead Manufactured in Bond
”
”
16
16
11
11
14
14
1
1
Other Manufactured Tobacco
Other Manufactured Tobacco
”
”
16
16
11
11
14
14
1
1
Snuff containing more than 13 lbs. of moisture in every 100 lbs. weight thereof
Snuff containing more than 13 lbs. of moisture in every 100 lbs. weight thereof
”
”
16
16
1
1
13
13
45/6
45/6
Snuff not containing more than 13 lbs. of moisture in every 100 lbs. weight thereof
Snuff not containing more than 13 lbs. of moisture in every 100 lbs. weight thereof
”
”
19
19
6
6
16
16
3
3
EXCISE.
PART II.
Unmanufactured, viz.:—
Unmanufactured, viz.:—
s.
s.
d.
d.
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof
the lb.
the lb.
12
12
6
6
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof
”
”
13
13
10
10
Manufactured, viz.:—
Manufactured, viz.:—
Cavendish or Negrohead Manufactured in Bond
Cavendish or Negrohead Manufactured in Bond
”
”
16
16
3
3
PART III.
Unmanufactured, viz.:—
Unmanufactured, viz.:—
s.
s.
d.
d.
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof
the lb.
the lb.
11
11
4
4
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof
”
”
12
12
7
7
Manufactured, viz.:—
Manufactured, viz.:—
Cavendish or Negrohead Manufactured in Bond
Cavendish or Negrohead Manufactured in Bond
”
”
14
14
8
8
THIRD SCHEDULE. SPIRITS (RATES OF ORDINARY CUSTOMS DUTY).
SPIRITS (RATES OF ORDINARY CUSTOMS DUTY).
escription of Spirits
escription of Spirits
Preferential Rates
Preferential Rates
Full Rates
Full Rates
In Cask
In Cask
In Bottle
In Bottle
In Cask
In Cask
In Bottle
In Bottle
£
£
s.
s.
d.
d.
£
£
s.
s.
d.
d.
£
£
s.
s.
d.
d.
£
£
s.
s.
d.
d.
For every gallon computed at proof of—
For every gallon computed at proof of—
Brandy or rum
Brandy or rum
4
4
2
2
10
10
4
4
3
3
10
10
4
4
5
5
4
4
4
4
6
6
4
4
Imitation rum or geneva
Imitation rum or geneva
4
4
2
2
11
11
4
4
3
3
11
11
4
4
5
5
5
5
4
4
6
6
5
5
Unsweetened spirits other than those already enumerated
Unsweetened spirits other than those already enumerated
4
4
2
2
11
11
4
4
2
2
11
11
4
4
5
5
5
5
4
4
5
5
5
5
For every gallon of perfumed spirits
For every gallon of perfumed spirits
6
6
12
12
0
0
6
6
13
13
0
0
6
6
16
16
0
0
6
6
17
17
0
0
For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested
For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested
—
—
5
5
12
12
7
7
—
—
5
5
15
15
11
11
For every gallon computed at proof of spirits of any description not heretofore mentioned, including naphtha and methylic alcohol purified so as to be potable, and mixtures and preparations containing spirit
For every gallon computed at proof of spirits of any description not heretofore mentioned, including naphtha and methylic alcohol purified so as to be potable, and mixtures and preparations containing spirit
4
4
2
2
11
11
4
4
3
3
11
11
4
4
5
5
5
5
4
4
6
6
5
5